Browsing Τμήμα Λογιστικής και Χρηματοοικονομικής / Department of Accounting and Finance by Title
Now showing items 112-131 of 439
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Article
Do Financial Analysts Restrain Insiders’ Informational Advantage?
(2018)By collecting and disseminating price-sensitive information, financial analysts should reduce firm insiders’ informational advantage with a consequent impact on trading dynamics and market quality. We empirically examine ...
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A dynamic stochastic programming model for international portfolio management
(2008)We develop a multi-stage stochastic programming model for international portfolio management in a dynamic setting. We model uncertainty in asset prices and exchange rates in terms of scenario trees that reflect the empirical ...
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Book
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Earnings behaviour of financially distressed firms: The role of institutional ownership
(2007)Using a sample of 859 U.S. bankruptcy-filing firms over the period 1986-2004, we examine the earnings behaviour of managers during the distressed period by looking at sources of abnormal accruals prior to the bankruptcy-filing ...
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Earnings Management Around Share Repurchases: A Note
(2003)This work examines a subset of the important area of earnings management. Specifically, it seeks to identify the extent of earnings management preceding self-tender offers for a sample of U.S. firms. Pre-repurchase total ...
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Earnings, cash flows and security returns over long return intervals: Analysis and UK evidence
(1999)This study develops insights from Ohlson (1995), Easton et al. (1992) and Lawson (1981) to provide a theoretical basis for empirical analysis of the relationship between security returns and cash flow over long return ...
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The effect of past earnings and dividend patterns on the information content of dividends when earnings are reduced
(2010)This study pursues two objectives: first, to provide evidence on the information content of dividend policy, conditional on past earnings and dividend patterns prior to an annual earnings decline
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Conference Object
An empirical analysis of analyst’s short run stock tips
(European Accounting Association, 2018)
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Book
An empirical analysis of changes in the relative timeliness of issuer-paid vs. investor-paid
(Manchester, 2013)We investigate the lead-lag relationships between issuer- and investor-paid credit rating agencies, in the aftermath of the regulatory reforms undertaken in the U.S. between 2002 and 2006 - including watch list inclusions ...
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An empirical analysis of changes in the relative timeliness of issuer-paid vs. investor-paid ratings
(2019)We investigate the lead-lag relationships between issuer-paid and investor-paid credit rating agencies (CRAs), after the regulatory reforms in the U.S. (2002–2006) also including outlooks. Over our sample period, ratings ...
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An empirical analysis of changes in the relative timeliness of issuer-paid vs. investor-paid ratings
(2016)
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An Empirical Examination of Cash Flow Measures
(1991)In recent years in the United States and Canada, there has been an increasing interest in cash flow reporting and a strengthening belief that information on cash flows is valued in the marketplace. However, little research ...